IBANE: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
IBANE
Largest movements
- Cash -€4,436
down €4,436 (-84.0%), from €5,284 to €848
mainly Tax, wage and social debts (-€3,042) and Net result for the year (-€1,094)
- Tax, wage and social debts -€3,042
no longer reported in 2025 (was €3,042)
- Profit (loss) carried forward -€1,094
down €1,094 (-3.2%), from -€33,678 to -€34,772
- Other debts -€300
down €300 (-1.6%), from €18,350 to €18,050
- Gross operating margin +€22,997
up €22,997 (+95.8%), from -€24,011 to -€1,014
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,884 | €2,448 | -€4,436 | -64.4% |
| Fixed assets | 21/28 | €1,600 | €1,600 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,600 | €1,600 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €5,284 | €848 | -€4,436 | -84.0% |
| Cash at bank and in hand | 54/58 | €5,284 | €848 | -€4,436 | -84.0% |
| Total equity and liabilities | 10/49 | €6,884 | €2,448 | -€4,436 | -64.4% |
| Equity | 10/15 | -€14,508 | -€15,602 | -€1,094 | -7.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €570 | €570 | = | 0.0% |
| Non-distributable reserves | 130/1 | €570 | €570 | = | 0.0% |
| Reserves not available under the articles | 1311 | €570 | €570 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,678 | -€34,772 | -€1,094 | -3.2% |
| Amounts payable | 17/49 | €21,392 | €18,050 | -€3,342 | -15.6% |
| Amounts payable within one year | 42/48 | €21,392 | €18,050 | -€3,342 | -15.6% |
| Taxes, remuneration and social security | 45 | €3,042 | - | -€3,042 | |
| Taxes | 450/3 | €3,042 | - | -€3,042 | |
| Other amounts payable | 47/48 | €18,350 | €18,050 | -€300 | -1.6% |
| Gross operating margin | 9900 | -€24,011 | -€1,014 | +€22,997 | +95.8% |
| Operating profit (loss) | 9901 | -€24,011 | -€1,014 | +€22,997 | +95.8% |
| Financial charges | 65/66B | €85 | €80 | -€5 | -5.9% |
| Recurring financial charges | 65 | €85 | €80 | -€5 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | -€24,096 | -€1,094 | +€23,002 | +95.5% |
| Profit (loss) for the period | 9904 | -€24,096 | -€1,094 | +€23,002 | +95.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,096 | -€1,094 | +€23,002 | +95.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.